Wednesday, January 3, 2017

Pre-Presentation Business Startup
Study Group from 5:30 - 6:00 PM

1.0 Hours of TAX SPECIALIZATION CLE/CPE
for CPA's & Attorneys is available and offered at no charge.

PUBLIC IS
WELCOME

ATTENDANCE BY ALL IS WELCOME - NO COST

Eventbrite Listing

As much time and thought should be
put into a startup business as possible, before business starts.
Keep it Confidential.

Once
business starts, the necessity to keep complete business and
TAX RECORDS will begin, and continue until the business is
discontinued.

Creation and Special Memorialization of documentation during
the time of the business, but ESPECIALLY at both startup and
cessation since many other characterizations and findings are
based upon accurate evidence of these two events.

Wednesday, December 20, 2017

Pre-Presentation Business Startup
Study Group from 5:30 - 6:00 PM

1.0 Hours of TAX SPECIALIZATION CLE/CPE
for CPA's & Attorneys is available and offered at no charge.

PUBLIC IS
WELCOME

ATTENDANCE BY ALL IS WELCOME - NO COST

Eventbrite Listing

The decades long Tax Advantages for
Inventors will be coming to a close if the new
"TAX CUTS AND JOBS ACT" tax bill is signed into law in its
current condition.

Patent and
Trade Secret Intellectual Property will no longer be an
affirmative asset, (and to the extent that copyright had
some recently acquired capital gain character, it is gone)

New game may require more corporate entities to be formed
and grown, but without outside tax history contamination. Most
small inventors may be unwilling or unable to provide costly
additional entities and the formalities necessary to house the
IP to have a chance at capital gains rates.

With no capital gains passive licensor paradigm to
incentivize inventor's isolation from businesses engaged in
exploitation, more inventors will be embroiled with and
indentured by unscrupulous businesses.

Saturday Afternoon Startup
Workshop For The Public(no
CLE credit)

•To
the extent possible, do not commit to decisions until all similar related
alternatives are known

.

•All possibilities are in play all the time.
Current steps should be continued only if steps continue to be optimum,
considering all related alternatives.

•Maximizing
profitability is a survival decision. If the business ends due to serving
obtjectives other than profitability, it is normally too late to go
back, re-focus, & try again.

•Business
strength and survivability comes not only through profitability, but the ability
to control the damage that can be inflicted through unexpected liability.

•The
possibility to even continue in business may depend upon the most profitable
path rather than a sub-optimal path. Going sub-optimal could cause the
business to end if it encounters a disadvantageous pinch point.

•A
living map should be constructed at points where each aspect of the business can
be varied, to encourage advance study and awareness of all changes that could be
facilitated by. Examples include lease of premises, insurance anniversaries,
equipment replacement, manufacturing approaches and supply sources, marketing
mix, cost-benefit of new-eliminated industry segments, and more. Optimum
planning can reduce the terminal nature of a problem that could not only end the
business, but create personal disaster of such magnitude that might irreversibly
damage the entrepreneur's willingness to re-enter business.

Curt Harrington, practitioner of patent & tax law at Harrington &
Harrington, presents this informative workshop focusing on
intelligent construction of a dual track relief plan extending into the future
that permits a better picture of the choice between bankruptcy and
Offer-in-Compromise, and how the choice of one practically inhibits immediate
availability of the other.

This presentation is intended for:

(1) Debtors in trouble with the federal
and state taxing agencies & who will benefit from the examples; and

(2) Practitioners who will come to
understand the disadvantage to debtor control from not doing both analyses; and
that want one hour of tax specialization continuing education

+++++++++++++++++++++++++++++++++++++++++++++++

Coming Later (hopefully later in 2016)

California Continuing Education, Inc.,
Presents

Restitution &Taxation

Curt Harrington, practitioner of patent & tax law at Harrington &
Harrington, presents this informative presentation focusing on
getting a prepared and fair restitution process; and then on restitution as a
debt, its inhibition on personal advancement, its taxation and approaches that
can help ameliorate its crushing burden

This presentation is intended for:

(1) Citizens struggling with potential
restitution or that are in trouble with a burdensome restitution order and seek
to deal with it; and

(2) Practitioners who may come to
understand the potential for restitution to be more of a punishment than a jail
sentence. The need to urge a sentence that gives a real ability to repay the
restitution, or in the alternative, allow it to be compromised more readily

Harrington, who has been practicing law in these areas since 1983,
has prepared and prosecuted more than 400 patents involving
electrical and chemical technologies. He has litigated as associate
counsel in patent matters and in state court pertaining to trade
secrets. For more information on Curt’s background, you can view
his professional website at
http://patentax.com/curt.

(a short talk about the "State Street
Bank Era" and how the "Alice Case" constitutes a change in direction)

(admission to the expo is required - you will be able to play hundreds of
various machines)(1) Introduction & Understanding the Negative Nature of
Intellectual Property(2) Avoiding Alice to the Extent Possible.(3) A few
examples of patents that have and might not be able to escape Alice.(4)
Opportunity areas for Future Pinball Game Improvements are many.(5)
Inventing or going into the arcade business -- What to look out for

Hosted at the Museum of Pinball on 18 acres in
Banning, California.Over 750 vintage & modern pinball and arcade machines
set to push button play.Seminars you don't want to miss.

Near
Morongo Casino & Resort & Cabazon OutletsGroupon:
http://www.groupon.com/deals/arcade-expo...Expo Tickets available online or
at the door.2016 Expo SchedulePinball Expo will be open:Friday,
January 15th (2pm-12midnight)Saturday, January 16th (10am-2am)Sunday,
January 17th (10am-8pm)

Speaker:Curt Harrington is a high-tech patent
attorney and a California Board of Legal Specialization Certified Tax
Specialist. In addition to his J.D., Curt holds an LL.M. - Tax from the
University of San Diego and masters degrees in chemical and electrical
engineering, and business. He has prepared and prosecuted hundreds of patents,
and has published and spoken widely on Patent, Trademark, Licensing,
Intellectual Property Taxation, and Business Start-up. Curt is currently the
past chair of the California Board of Legal Specialization, a unit of California
State government that oversees California's Legal Specialization Program.
Harrington & Harrington is a tax and patent law firm that helps fortify a
client's personal tax position, technology, & business success. www.PATENTAX.com
includes many helpful articles and FAQs.

(a short talk about the two main systems for getting
rid of tax debt and how to plot the debt choices into the future)

(admission to the expo is required - you will be able to play hundreds of
various machines)(1) Introduction to Offer in Compromise and Bankruptcy
(2) How taking action on one can negatively affect the other(3) The
realization that the two areas are not equal and can change relative to each
other over time(4) Long Range Debt planning and non-traditional actions.

Hosted at
the Museum of Pinball on 18 acres in Banning, California.Over 750 vintage &
modern pinball and arcade machines set to push button play.Seminars you
don't want to miss.

Near
Morongo Casino & Resort & Cabazon OutletsGroupon:
http://www.groupon.com/deals/arcade-expo...Expo Tickets available online or
at the door.20165 Expo SchedulePinball Expo will be open:Friday,
January 15th (2pm-12midnight)Saturday, January 16th (10am-2am)Sunday,
January 17th (10am-8pm)

Speaker:Curt Harrington is a high-tech patent
attorney and a California Board of Legal Specialization Certified Tax
Specialist. In addition to his J.D., Curt holds an LL.M. - Tax from the
University of San Diego and masters degrees in chemical and electrical
engineering, and business. He has prepared and prosecuted hundreds of patents,
and has published and spoken widely on Patent, Trademark, Licensing,
Intellectual Property Taxation, and Business Start-up. Curt is currently chair
of the California Board of Legal Specialization, a unit of California State
government that oversees California's Legal Specialization Program. Harrington &
Harrington is a tax and patent law firm that helps fortify a client's personal
tax position, technology, & business success. www.PATENTAX.com includes many
helpful articles and FAQs.++++++++++++++++++++++++++++++++++++++++++++++++++

(a short talk about entering business and the dangers, some of
which can be avoided.)

(admission to the expo is required - you will be
able to play hundreds of various machines)(1) Introduction to your
relationship with your state of residence and the state where business is
conducted(2) Sales Tax Problems and how to avoid them.(3) Segregation
and Isolation of the sales and supply chain.(4) Opportunity areas for Future
Pinball Game Improvements are many.(5) Inventing or going into the arcade
business -- What to look out for

Near Morongo Casino &
Resort & Cabazon OutletsGroupon: http://www.groupon.com/deals/arcade-expo...
Expo Tickets available online or at the door.2016 Expo SchedulePinball
Expo will be open:Friday, January 15th (2pm-12midnight)Saturday, January
16th (10am-2am)Sunday, January 17th (10am-8pm)

Speaker:Curt
Harrington is a high-tech patent attorney and a California Board of Legal
Specialization Certified Tax Specialist. In addition to his J.D., Curt holds an
LL.M. - Tax from the University of San Diego and masters degrees in chemical and
electrical engineering, and business. He has prepared and prosecuted hundreds of
patents, and has published and spoken widely on Patent, Trademark, Licensing,
Intellectual Property Taxation, and Business Start-up. Curt is currently the
past chair of the California Board of Legal Specialization, a unit of California
State government that oversees California's Legal Specialization Program.
Harrington & Harrington is a tax and patent law firm that helps fortify a
client's personal tax position, technology, & business success. www.PATENTAX.com
includes many helpful articles and FAQs.

Curt Harrington is a high-tech patent attorney and a California Board of Legal
Specialization Certified Tax Specialist. He has prepared and prosecuted hundreds
of patents, and has published and spoken widely on Patent, Trademark, Licensing,
Intellectual Property Taxation, and Business Start-up. Curt is currently chair
of the California Board of Legal Specialization, a unit of California State
government that oversees California’s Legal Specialization Program.

Curt Harrington is a high-tech patent attorney and a California Board of Legal
Specialization Certified Tax Specialist. He has prepared and prosecuted hundreds
of patents, and has published and spoken widely on Patent, Trademark, Licensing,
Intellectual Property Taxation, and Business Start-up. Curt is currently chair
of the California Board of Legal Specialization, a unit of California State
government that oversees California’s Legal Specialization Program.

PRIOR EVENT

Intellectual Property Taxation &
Licensing Workshop1. The patent
sale system tax shelter of IRC sec 174 and 1235;2. The use of options to
incentivize others on start-up;3. Balancing tax considerations with
bankruptcy ipso facto clause possibilities;4. Eliminating liability in
selection and adoption and segregation of trademark sales functions apart from
asset ownership;5. Looking for criticality in new, non-obvious computer
based methods;6. Keeping control of your business entity, shielding against
liability;7. The use of insurance to promote deductibility of expenses and
to supplement an affirmative enforcement budget;8. Tax-based selection of
both domicile and business operating and business sales locations;9.
Personal liability for tax & how to structurally contain certain types of tax
liability; &10. how to insure against tax liability.

Speaker:Curt Harrington is a high-tech patent attorney and a
California Board of Legal Specialization Certified Tax Specialist. In addition
to his J.D., Curt holds an LL.M. - Tax from the University of San Diego and
masters degrees in chemical and electrical engineering, and business. He has
prepared and prosecuted hundreds of patents, and has published and spoken widely
on Patent, Trademark, Licensing, Intellectual Property Taxation, and Business
Start-up. Curt is currently chair of the California Board of Legal
Specialization, a unit of California State government that oversees California's
Legal Specialization Program. Harrington & Harrington is a tax and patent law
firm that helps fortify a client's personal tax position, technology, & business
success. www.PATENTAX.com includes many helpful articles and FAQs.

(1) How to deal with tax debts owed to the tax
authorities (Federal and State);(2) How actions taken can toll (stop) the limitations
periods for the IRS collection statute and Bankruptcy Rules;|(3) Federal Bank Account Regulations: foreign
country connection can cost the account and prison time;(4) Innocent Spouse Rules to prevent bad spouse from
taking you with them.
(5) Federal and State Criminal involvement & 4th and 5th Amendment weakness;(6) How Offers in Compromise and Bankruptcy
disclosures can be dangerous; (7) Unilateral Payment Plans with designation of
application to specific taxes & specific years; and(8) Bankruptcy
Warning List

In addition to these topics, questions from the
audience will be addressed in depth as time allows. Do you have a tax, tax debt,
or debt question
you have always wanted to ask, but never have found the right venue or expert to
ask? Here is your opportunity.

Speaker:Curt Harrington is a high-tech patent attorney and a
California Board of Legal Specialization Certified Tax Specialist. In addition
to his J.D., Curt holds an LL.M. - Tax from the University of San Diego and
masters degrees in chemical and electrical engineering, and business. He has
prepared and prosecuted hundreds of patents, and has published and spoken widely
on Patent, Trademark, Licensing, Intellectual Property Taxation, and Business
Start-up. Curt is currently chair of the California Board of Legal
Specialization, a unit of California State government that oversees California's
Legal Specialization Program. Harrington & Harrington is a tax and patent law
firm that helps fortify a client's personal tax position, technology, & business
success. www.PATENTAX.com includes many helpful articles and FAQs.

We are a debt relief agency when hired
to perform debtor work under the bankruptcy code. This lecture is for
educational purposes only and not an offer to provide any bankruptcy assistance
services to an assisted person Please read the Disclaimer of 11 U.S.C. § 526 &
527 528 & 342 & 707 on my
DISCLAIMER PAGE+++++++++++++++++++++